There are no links to the official documents for the years 1989 through 1995.
The information below can only be used as help for further research, as
there is not enough information here to rely on for official guidance.
For that you need to obtain a copy of the complete document.
Rev. Rul. 89-85
Sale of a partnership interest between members of an affiliated
group filing consolidated tax returns. Deferred intercompany gain or loss resulting from
the sale of a partnership interest between members of an affiliated group filing
consolidated tax returns is restored to income by the selling member when the purchasing
member claims cost recovery deductions attributable to basis adjustments under section
743(b) of the Code.
Rev. Rul. 89-86
Federal rates; adjusted federal rates; adjusted federal long-term
rate and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other
sections of the Code tables set forth the rates for July 1989.
Rev. Rul. 89-88
LIFO; price indexes; department stores. The April 1989 Bureau of
Labor Statistics price indexes are accepted for use by department stores employing the
retail inventory and last-in, first-out inventory methods for valuing inventories for tax
years ended on, or with reference to, April 30, 1989.
Rev. Proc. 89-40
Asset acquisitions; section 338 procedures. Procedures are provided
for applying for relief from the asset consistency rules under section 338 of the Code.
Proposed regulations under section 410 of the Code relate to the
minimum coverage requirements.
Rev. Rul. 89-87
Wasting trusts; terminating plan. A qualified plan under which
benefit accruals have ceased is not terminated if assets of the plan remain in the plan's
related trust rather than being distributed as soon as administratively feasible. Rev.
Rul. 69- 157 clarified and Rev. Rul. 79-237 modified.
Rev. Rul. 89-89
Qualified terminable interest property trust funded with IRA. A
decedent's executor can elect under section 2056(b)(7) of the Code to treat a decedent's
IRA as qualified terminable interest property.
Temporary and proposed regulations under section 7624 of the Code
relate to reimbursements to State and local law enforcement agencies.
Guidelines are set forth for determining, for June 1989, the
weighted average interest rate and the resulting permissible range of interest rates used
to calculate current liability for purposes of the full funding limitation of section
412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987.
An error in the February 1989 Instructions for Form 8697, Interest
Computation Under the Look-Back Method for Completed Long-Term Contracts, is corrected.
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